VAT fuel scale charges

Businesses must use these new VAT fuel scale charges from the start of their next prescribed accounting period beginning on or after 1 May 2023.

CO2 band	Gross monthly £	VAT £	Net £
120 or less	61	10.17	50.83
125	91	15.17	75.83
130	97	16.17	80.83
135	103	17.17	85.83
140	110	18.33	91.67
145	115	19.17	95.83
150	122	20.33	101.67
155	128	21.33	106.67
160	134	22.33	111.67
165	140	23.33	116.67
170	146	24.33	121.67
175	152	25.33	126.67
180	159	26.50	132.50
185	164	27.33	136.67
190	171	28.50	142.50
195	178	29.67	148.33
200	183	30.50	152.50
205	190	31.67	158.33
210	195	32.50	162.50
215	202	33.67	168.33
220	208	34.67	173.33
225 or more	214	35.67	178.33

CO2 band	Gross 3 month period £	VAT £	Net £
120 or less	183	30.50	152.50
125	276	46.00	230.00
130	293	48.83	244.17
135	312	52.00	260.00
140	331	55.17	275.83
145	349	58.17	290.83
150	368	61.33	306.67
155	386	64.33	321.67
160	405	67.50	337.50
165	423	70.50	352.50
170	441	73.50	367.50
175	459	76.50	382.50
180	478	79.67	398.33
185	497	82.83	414.17
190	515	85.83	429.17
195	534	89.00	445.00
200	552	92.00	460.00
205	571	95.17	475.83
210	588	98.00	490.00
215	607	101.17	505.83
220	626	104.33	521.67
225 or more	644	107.33	536.67

CO2 band	Annual gross £	VAT £	Net £
120 or less	737	122.83	614.17
125	1,103	183.83	919.17
130	1,179	196.50	982.50
135	1,250	208.33	1,041.67
140	1,327	221.17	1,105.83
145	1,398	233.00	1,16500
150	1,474	245.67	1,228.33
155	1,545	257.50	1,287.50
160	1,622	270.33	1,351.67
165	1,693	282.17	1,410.83
170	1,769	294.83	1,474.17
175	1,840	306.67	1,533.33
180	1,917	319.50	1,597.50
185	1,988	331.33	1,656.67
190	2,064	344.00	1,720.00
195	2,135	355.83	1,779.17
200	2,212	368.67	1,843.33
205	2,283	380.50	1,902.50
210	2,359	393.17	1,965.83
215	2,430	405.00	2,025.00
220	2,507	417.83	1,089.17
225 or more	2,578	429.67	2,148.33

Where the CO₂ emission figure is not a multiple of five, the figure is rounded down to the next multiple of five to determine the level of the charge.

For a bi-fuel vehicle which has two CO₂ emissions figures, the lower of the two figures should be used.

For cars which are too old to have a CO₂ emissions figure, you should identify the CO₂ band based on engine size. If its cylinder capacity is:

• If its cylinder capacity is 1,400cc or less, use CO₂ band 140
• If its cylinder capacity exceeds 1,400cc but does not exceed 2,000cc, use CO₂ band 175;
• If its cylinder capacity exceeds 2,000cc, use CO₂ band 225 or above.